2020 (10) TMI 673 - HC - GST

Detention of consignment alongwith the goods - revised e-way bill could not be uploaded into the system before the commencement of the transportation - HELD THAT - While the explanation offered by the petitioner is one that ought to be considered by the respondents before passing the final order under Section 129(3) of the GST Act in Form GST MOV- 9, the petitioner can be permitted to obtain a release of his goods and vehicle on furnishing a Bank guarantee for the amount covered by Ext.P11 notice. Accordingly, the writ petition is disposed by directing the respondents to release the goods and the vehicle to the petitioner, on the petitioner furnishing a Bank guarantee for the amount demanded in Ext.P11, making it clear that the objections furnished by the petitioner shall be duly considered by the respondents, and the petitioner afforded an opportunity of hearing, before passing the final order in Form GST MOV-9, in accordance with Section 129(3) of the GST Act. Petition disposed off.

Summary

Issues involved:
1. Detention of goods and vehicle under Section 129(3) of the GST Act due to discrepancy in the value of goods shown in the e-way bill portal and the hard copy of the e-way bill.

Analysis:
The petitioner approached the court aggrieved by the notice issued under Section 129(3) of the GST Act, detaining their goods and vehicle. The respondent's objection was based on the difference in the value of goods as shown in the e-way bill portal and the hard copy of the e-way bill presented by the driver. The petitioner explained that the e-way bill uploaded in the portal contained the original value of the goods, but additional goods of lower value were included during transportation, leading to a revised invoice and e-way bill. However, the revised e-way bill could not be uploaded before transportation, causing the observed discrepancy.

The court considered the submissions from both parties and acknowledged the petitioner's explanation as valid, warranting consideration by the authorities before a final decision under Section 129(3) of the GST Act. The court directed the release of the goods and vehicle to the petitioner upon furnishing a bank guarantee for the amount specified in the notice. It was emphasized that the objections raised by the petitioner should be duly reviewed by the authorities, and the petitioner should be given a hearing before the final order is passed in accordance with the Act. The government pleader was tasked with informing the respondent about the court's decision to facilitate the prompt clearance of goods and the vehicle based on the provided terms. The petitioner was instructed to submit a copy of the writ petition and the judgment to the respondents for further action.